AthenA Company's salaried employees earn two weeks of vacation per year. The company estimated and must expense $8,600 of accrued vacation benefits for the year. Which of the following is the necessary year-end adjusting entry to record accrued vacation benefits?

A) Debit Vacation Benefits Expense $19,160; credit Vacation Benefits Payable $19,160.

B) Debit Vacation Benefits Payable $8,600; credit Vacation Benefits Expense $8,600.

C) Debit Vacation Benefits Payable $18,500; credit Vacation Benefits Expense $18,500.

D) Debit Vacation Benefits Expense $18,500; credit Vacation Benefits Payable $18,500.

E) Debit Vacation Benefits Expense $8,600; credit Vacation Benefits Payable $8,600.